成本性态分析在xx木制品有限公司成本管理中应用.docx
《成本性态分析在xx木制品有限公司成本管理中应用.docx》由会员分享,可在线阅读,更多相关《成本性态分析在xx木制品有限公司成本管理中应用.docx(54页珍藏版)》请在第一文库网上搜索。
1、成本性态分析在XX木制品有限公司成本管理中应摘 要成本作为一个价值范畴在现代市场经济中是可观存在的,企业作为竞争主体,树立正确的成本管理观念来支配企业的成本运行显得尤为重要。正是因为成本对于一个企业的重要意义,也就让成本变成了会计的研究重心之一,当下商品经济如此繁荣,让很多小企业也开始重视成本在自己企业运行过程中的情况,企业成本管理理论在企业管理理论中是一个比较重要的分支,成本管理是为解决企业日益激烈的竞争环境而存在的,成本管理理论得以存在和不断发展这一事实本身也印证了成本管理对企业生存和发展的重要意义,加强成本管理降低成本对企业起着重要的意义。本文将在变动成本法的基础下,运用成本性态分析法将
2、XX木制品有限公司成本进行分解,确定其固定成本及变动成本,利用本量利分析法分析盈亏临近点,实现其目标利润,从实际出发,就xx近段时间的数据进行分析,分别通过对于固定成本、变动成本、成本核算这几方面的数据进行一个全面的分析,深入分析xx木制品企业成本管理数据,探索企业运营过程中成本控制中存在的问题,并提出可行性解决方案。关键词:成本性态分析;本量利分析法;成本管理;贡献毛益IApplication of Cost Behavior Analysis in CostManagement of Mingju Wood Products Co. Ltd”AbstractCost as a value
3、category is significant in the modern market economy,enterprises as the main competition, set up correct concept of cost managementto control the cost of enterprise operation is particularly important. It is becausethe cost for the significance of an enterprise, also let costs become one of theaccou
4、nting research center of gravity, the present so prosperous commodityeconomy, many small businesses are beginning to pay more attention to thesituation of cost in enterprise operation process, the enterprise cost managementtheory in enterprise management theory is an important branch of costmanageme
5、nt is to solve the enterprise increasingly fierce competitiveenvironment, existence and continuous development of cost management theoryitself also underlines the fact that the importance of cost management forenterprise survival and development, strengthen the cost management to reducecosts of ente
6、rprise plays an important significance.Will be under the basis of variable cost method, this paper applied intonature state analysis to Ming ju wood products co., LTD., cost decomposition,determine its fixed cost and variable cost, using CVP analysis, the analysis ofprofit and loss is near point, to
7、 achieve its target profit, from set out actually, isthe Ming in recent period of time the data is analyzed, respectively by the fixedcost, variable cost and cost accounting of this a few aspects of the data on acomprehensive analysis of in-depth analysis of enterprise cost management dataMingju woo
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 本性 分析 xx 木制品 有限公司 成本 管理 应用